Civic Intelligence

Supreme Forest Tall Cedars of Lebanon

EIN 21-0576363 • 501(c)8 • Harrisburg, PA

Profile

Tall Cedars of Lebanon of North America is an appendant Masonic organization devoted to fostering friendship and fellowship among Freemasons and all mankind.

4309 Linglestown Rd Ste 116Harrisburg, PA 17112-8607

tallcedars.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

82nd percentile

0.17x

Higher debt load relative to assets than 82% of similar nonprofits.

501(c)8 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

92nd percentile

0.80x

Higher debt load relative to revenue than 92% of similar nonprofits.

501(c)8 • $500k-$1M nonprofits • Source year 2023

Net Margin

5th percentile

-46%

Higher net margin than 5% of similar nonprofits.

501(c)8 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

67th percentile

$3,000

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 1.8% of source-year revenue.

501(c)8 • $500k-$1M nonprofits • Source year 2023

Asset Growth

6th percentile

-13%

Faster asset growth than 6% of similar nonprofits.

501(c)8 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

5th percentile

-40%

Faster revenue growth than 5% of similar nonprofits.

501(c)8 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Down

$896,108

Down $9,975 (-1.1%) from 2021

Liabilities

Up

$172,879

Up $46,312 (+37%) from 2021

Net Assets

Down

$723,229

Down $56,287 (-7.2%) from 2021

Revenue

Up

$269,019

Up $77,663 (+41%) from 2021

Expenses

Up

$325,307

Up $187,358 (+136%) from 2021

Net Income

Down

-$56,288

Down $109,695 (-205%) from 2021

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0Assets 2010: $625,491Liabilities 2010: $26,084Net Assets 2010: $599,4072010Assets 2011: $586,000Liabilities 2011: $34,892Net Assets 2011: $551,1082011Assets 2012: $555,142Liabilities 2012: $110,675Net Assets 2012: $444,4672012Assets 2013: $415,118Liabilities 2013: $36,604Net Assets 2013: $378,5142013Assets 2014: $421,725Liabilities 2014: $29,130Net Assets 2014: $392,5952014Assets 2015: $678,482Liabilities 2015: $130,666Net Assets 2015: $547,8162015Assets 2016: $714,725Liabilities 2016: $124,859Net Assets 2016: $589,8662016Assets 2017: $752,899Liabilities 2017: $118,008Net Assets 2017: $634,8912017Assets 2018: $792,022Liabilities 2018: $117,820Net Assets 2018: $674,2022018Assets 2019: $813,141Liabilities 2019: $124,574Net Assets 2019: $688,5672019Assets 2020: $851,065Liabilities 2020: $124,956Net Assets 2020: $726,1092020Assets 2021: $906,083Liabilities 2021: $126,567Net Assets 2021: $779,5162021Assets 2022: $896,108Liabilities 2022: $172,879Net Assets 2022: $723,2292022

Highlighted filing

2022

Assets$896,108
Liabilities$172,879
Net Assets$723,229

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$200K$0-$200KExpenses 2010: $275,7432010Expenses 2011: $307,3022011Expenses 2012: $397,9642012Revenue 2013: $230,347Expenses 2013: $296,300Net Income 2013: -$65,9532013Revenue 2014: $294,289Expenses 2014: $280,208Net Income 2014: $14,0812014Revenue 2015: $398,189Expenses 2015: $242,968Net Income 2015: $155,2212015Revenue 2016: $257,721Expenses 2016: $215,670Net Income 2016: $42,0512016Revenue 2017: $277,678Expenses 2017: $232,653Net Income 2017: $45,0252017Revenue 2018: $278,655Expenses 2018: $239,344Net Income 2018: $39,3112018Revenue 2019: $224,064Expenses 2019: $209,699Net Income 2019: $14,3652019Revenue 2020: $170,412Expenses 2020: $132,870Net Income 2020: $37,5422020Revenue 2021: $191,356Expenses 2021: $137,949Net Income 2021: $53,4072021Revenue 2022: $269,019Expenses 2022: $325,307Net Income 2022: -$56,2882022

Highlighted filing

2022

Revenue$269,019
Expenses$325,307
Net Income-$56,288

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.96$1.73$7.23$2.69$3.25$0.56
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.06$1.27$7.80$1.91$1.38$0.53
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.51$1.25$7.26$1.70$1.33$0.38
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.13$1.25$6.89$2.24$2.10$0.14
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.92$1.18$6.74$2.79$2.39$0.39
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.53$1.18$6.35$2.78$2.33$0.45
2016Summary only. Only limited summary data is available for this year.$7.15$1.25$5.90$2.58$2.16$0.42
2015Detailed filing. Detailed filing data is available for this year.$6.78$1.31$5.48$3.98$2.43$1.55
2014Detailed filing. Detailed filing data is available for this year.$4.22$0.29$3.93$2.94$2.80$0.14
2013Detailed filing. Detailed filing data is available for this year.$4.15$0.37$3.79$2.30$2.96$0.66
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.55$1.11$4.44$3.98
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.86$0.35$5.51$3.07
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.25$0.26$5.99$2.76
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
May 5, 2023
Return Version
2022v5.0
Gross Receipts
$294,421
Mission and Program Overview

Mission

Tall Cedars of Lebanon of North America is an appendant Masonic organization devoted to fostering friendship and fellowship among Freemasons and all mankind.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$771,296$805,641▲ $34,345
Cash and Non-Interest-Bearing Accounts$108,782$50,075▼ $58,707
Accounts Receivable-$18,833-
Land, Buildings, and Equipment, Net$19,874$15,290▼ $4,584
Savings and Temporary Cash Investments-$4,169-
Prepaid Expenses and Deferred Charges$4,631$600▼ $4,031
Total Assets$906,083$896,108▼ $9,975
Other Assets Total$1,500$1,500→ $0
Liabilities
Other Liabilities$126,566$120,613▼ $5,953
Accounts Payable and Accrued Expenses-$52,266-
Total Liabilities$126,566$172,879▲ $46,313
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$651,219$611,329▼ $39,890
Net Assets With Donor Restrictions$128,298$111,900▼ $16,398
Total Net Assets Fund Balance$779,517$723,229▼ $56,288
Total Liabilities and Net Assets / Fund Balance$906,083$896,108▼ $9,975

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$14,448$18,051$32,499
Equipment$842$15,908$16,750
Other Assets Org$1,500--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$233,409$1,656▲ $11,654$13,310$233,409
2021$233,409$539▲ $10,786$11,325$233,409
2020$233,409$1,237▲ $3,223$4,460$233,409
2019$233,409$1,983▲ $6,803$8,786$233,409
2018$233,409-▲ $16,786$16,165$233,409
Compensation and Service Providers

Board Members and Trustees

NameTitle
William GreenSupreme Director Prov Region
Alex W Duenas JrSupreme Director Region 1
Roberto SanchezSupreme Director Region 10
William M GreeneSupreme Director Region 11
Michael R YouseSupreme Director Region 2
James O WalmerSupreme Director Region 3
Alan A RaabSupreme Director Region 4
Paul WolfSupreme Director Region 5
Bruce E Neubauer SrSupreme Director Region 6
Duane E VanoneSupreme Director Region 7
Irwin C HopkinsSupreme Director Region 8
B Christy Blaine JrSupreme Director Region 9
James MarionJunior Deputy Supreme Tall Ce
David ManterSenior Deputy Supreme Tall Ce
Robert V HahnSupreme Scribe
Joseph RussellSupreme Tall Cedar
Brian R Van ScyocSupreme Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$146,714
Program Service Revenue
$44,609
Investment Income
$46,656
Other Revenue
$31,040
All Other Contributions
$29,117
Change in Net Assets
$-56,288
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$230,529
Salaries, Compensation, and Employee Benefits$48,817
Grants and Similar Amounts Paid$26,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Travel---$57,733
Other Salaries and Wages---$41,362
Conferences and Meetings---$38,659
Grants to Domestic Individuals---$26,000
Occupancy---$21,442
Benefits to Members---$19,961
Office Expenses---$9,832
Information Technology---$8,965
Insurance---$6,234
Depreciation Depletion---$4,584
Payroll Taxes---$3,955
Current Officers, Directors, Trustees, and Key Employees---$3,500
Fees for Services Accounting---$3,308
Fees for Services Legal---$1,505
All Other Expenses---$480
Fees for Service Investment Mgmnt Fees---$77
Other Expenses$33--$33
Total Functional Expenses$0$0$0$325,307
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Affilate funds held in escrow$118,880
Accrued & withheld payroll taxes$1,733
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Organizational document changes Part VI line 4

Meetings of the Board as provided in this section may be conducted electronically, or attended electronically by some members, via an internet or other connection to a device that transmits and receives both an audio and visual signal. Such connection must provide the conditions and opportunity for simultaneous audio and visual communications so that all participating members can simultaneously hear and see each other. The Organization changed its name from The Supreme Forest, Tall Cedars of Lebanon of North America to The Supreme Forest, Tall Cedars of Lebanon International.

Members or stockholder classes and rights Part VI line 6

The Supreme Forest, Tall Cedars of Lebanon of North America is a masonic fraternal organization. As such, only approved members can join and participate in its activities.The officers and directors of the Supreme Forest are elected annually by the membership.Decisions of the Board of Directors are final and binding. Only changes to the bylaws require a vote of the membership.

Member election for additional members Part VI line 7A

Every member has one vote in the annual election of officers.

Governing body decisions Part VI line 7B

Disbursements from the Permanent Fund, the Organizations quasi-endowment fund, require approval of a majority of the membership. The site of the annual meeting is determined by a vote of the membership.Changes to the bylaws require approval of a majority of the membership at the annual meeting. Proposals for changes to the bylaws must be announced by January 1 of the year in which the vote is to take place. A simple majority afirmative vote is then needed for passage. Proposed changes to the bylaws are permitted to be introduced from the floor of the annual meeting but then a 2/3 affirmative vote is required for passage. All of the Organizations members are entitled to one vote.

Local chapters branches affiliates Part VI line 10A

Specific written guidelines and procedures for the operation of constituent forests (local affiliates) are contained in the bylaws.

Form 990 governing body review Part VI line 11

A copy of the 990 is given to the officers after it has been prepared. The officers are asked to review it and contact the executive director with any questions or comments. The officers are given two to three weeks to review the 990. Once all questions or comments are resolved the 990 is then electronically filed.

CEO executive director top management comp Part VI line 15A

The Administrative Committee reviews the compensation history and evaluates the performance of the paid staff. That committee then makes a recommendation to the Board of Directors, which makes the final decision on compensation. The administrative Committee reviews the compensation history and evaluates the performance of the paid staff. That committee then makes a recommendation to the Board of Directors, which makes the final decision on compensation.

Other officer or key employee compensation Part VI line 15B

The Supreme Scribe and the Supreme Treasurer are the only officers that are compensated. In 2021 the treasurer was paid $1000 and the Scribe was paid $2000. This is a nominal amount for all of the work that was done. This amount has not been exceeded in over 10 years although in some years it has been less than that amount.

Governing documents etc available to public Part VI line 19

The 990 is provided to anyone that submits a request to the Supreme Forest office in Harrisburg, PA.Since this is a private membership fraternal organization, no governing documents are made available to the public. Only members may view these documents.

Filing and Contact Details

Filer

Filer Name
Supreme Forest Tall Cedars of Lebanon Internationa
EIN
21-0576363
Address
4309 Linglestown Rd Ste 116, Harrisburg, PA 17112-8607

Signing Officer

Name
Bryan Van Scyoc
Title
Treasurer
Phone
7172325991
Signed
2023-05-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joseph Russell
Formed
1902
Legal Domicile
Pa
Voting Board Members
17
Independent Board Members
17
Employees
1
Volunteers
50

Preparer

Firm
Christopher Vogt CPA PC
Address
401 N 48th St, Harrisburg, PA 17111-3405
Preparer
Christopher A Vogt CPA
Phone
7173294939
Supplemental Narrative

Financial Statement Notes

Endowment funds intended uses (Part V, line 4)

The Board created an endowment fund to insure the long-term continuation of the Organization. A funding mechanism was created to grow the fund by an annual contribution of $.25 per member from the Organizations unrestricted assets. Investment earnings are transferred to the unrestricted assets of the Organization. Subsequently the fund was capped at $233,409.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0Supreme Director Region 11
IRS990/Form990PartVIISectionAGrp/TitleTxt1Supreme Director Region 9
IRS990/Form990PartVIISectionAGrp/TitleTxt2Supreme Director Region 8
IRS990/Form990PartVIISectionAGrp/TitleTxt3Supreme Director Region 5
IRS990/Form990PartVIISectionAGrp/TitleTxt4Supreme Director Prov Region
IRS990/Form990PartVIISectionAGrp/TitleTxt5Supreme Director Region 10
IRS990/Form990PartVIISectionAGrp/TitleTxt6Supreme Director Region 3
IRS990/Form990PartVIISectionAGrp/TitleTxt7Supreme Director Region 1
IRS990/Form990PartVIISectionAGrp/TitleTxt8Supreme Director Region 2
IRS990/Form990PartVIISectionAGrp/TitleTxt9Supreme Director Region 7
IRS990/Form990PartVIISectionAGrp/TitleTxt10Supreme Director Region 6
IRS990/Form990PartVIISectionAGrp/TitleTxt11Supreme Director Region 4
IRS990/Form990PartVIISectionAGrp/TitleTxt12Senior Deputy Supreme Tall Ce
IRS990/Form990PartVIISectionAGrp/TitleTxt13Supreme Scribe
IRS990/Form990PartVIISectionAGrp/TitleTxt14Supreme Tall Cedar
IRS990/Form990PartVIISectionAGrp/TitleTxt15Junior Deputy Supreme Tall Ce
IRS990/Form990PartVIISectionAGrp/TitleTxt16Supreme Treasurer
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IRS990/MissionDesc0Tall Cedars of Lebanon of North America is an appendant Masonic organization devoted to fostering friendship and fellowship among Freemasons and all mankind.
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IRS990/PrincipalOfficerNm0Joseph Russell
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IRS990/ProgSrvcAccomActy2Grp/Desc0Provide the underlying framework for the Organizations charitable objective of supporting those afflicted by neuromuscualar disease.
IRS990/ProgSrvcAccomActy3Grp/Desc0The annual convention promotes friendship and goodwill among the members by providing a parade, dinners and other forms of entertainment. The Mid-Winter Conference is a gathering held each winter to provide another venue for the members to gather and join in fellowship.
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Affilate funds held in escrow
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Board created an endowment fund to insure the long-term continuation of the Organization. A funding mechanism was created to grow the fund by an annual contribution of $.25 per member from the Organizations unrestricted assets. Investment earnings are transferred to the unrestricted assets of the Organization. Subsequently the fund was capped at $233,409.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Endowment funds intended uses (Part V, line 4)
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Housing assistance
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0Cash grant
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0The Organization made one specific grant to an individual to provide financial support a family afflicted by neuromuscular disease. The documentation for this grant includes Board minutes and a cancelled check.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Monitoring procedures (Part I, line 2)
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Meetings of the Board as provided in this section may be conducted electronically, or attended electronically by some members, via an internet or other connection to a device that transmits and receives both an audio and visual signal. Such connection must provide the conditions and opportunity for simultaneous audio and visual communications so that all participating members can simultaneously hear and see each other. The Organization changed its name from The Supreme Forest, Tall Cedars of Lebanon of North America to The Supreme Forest, Tall Cedars of Lebanon International.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Supreme Forest, Tall Cedars of Lebanon of North America is a masonic fraternal organization. As such, only approved members can join and participate in its activities.The officers and directors of the Supreme Forest are elected annually by the membership.Decisions of the Board of Directors are final and binding. Only changes to the bylaws require a vote of the membership.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Every member has one vote in the annual election of officers.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Disbursements from the Permanent Fund, the Organizations quasi-endowment fund, require approval of a majority of the membership. The site of the annual meeting is determined by a vote of the membership.Changes to the bylaws require approval of a majority of the membership at the annual meeting. Proposals for changes to the bylaws must be announced by January 1 of the year in which the vote is to take place. A simple majority afirmative vote is then needed for passage. Proposed changes to the bylaws are permitted to be introduced from the floor of the annual meeting but then a 2/3 affirmative vote is required for passage. All of the Organizations members are entitled to one vote.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Specific written guidelines and procedures for the operation of constituent forests (local affiliates) are contained in the bylaws.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5A copy of the 990 is given to the officers after it has been prepared. The officers are asked to review it and contact the executive director with any questions or comments. The officers are given two to three weeks to review the 990. Once all questions or comments are resolved the 990 is then electronically filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The Administrative Committee reviews the compensation history and evaluates the performance of the paid staff. That committee then makes a recommendation to the Board of Directors, which makes the final decision on compensation. The administrative Committee reviews the compensation history and evaluates the performance of the paid staff. That committee then makes a recommendation to the Board of Directors, which makes the final decision on compensation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7The Supreme Scribe and the Supreme Treasurer are the only officers that are compensated. In 2021 the treasurer was paid $1000 and the Scribe was paid $2000. This is a nominal amount for all of the work that was done. This amount has not been exceeded in over 10 years although in some years it has been less than that amount.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8The 990 is provided to anyone that submits a request to the Supreme Forest office in Harrisburg, PA.Since this is a private membership fraternal organization, no governing documents are made available to the public. Only members may view these documents.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Organizational document changes Part VI line 4

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